Tax Burdens [electronic resource]: Alternative Measures /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-operation and Development.Working Party on Tax Policy Analysis and Tax Statistics.
Paris : OECD Publishing,
2000.
In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries. The study concludes that all current measures reviewed have at least some important shortcomings. Results based on these measures should therefore be interpreted with their limitations in mind, and judged with due caution when used to address policy questions.
Description based upon print version of record.
Foreword; Table of Contents; Chapter 1 - Measuring Tax Burdens; List of Boxes; Chapter 2 - Nominal Income Tax Rates; List of Tables; List of Graphs; Chapter 3 - Tax-to-GDP Ratios; Chapter 4 - Average Tax Rates and the Need for Micro-Data; Chapter 5 - Marginal Effective Tax Rates; Chapter 6 - Policy Relevance of Alternative Tax Burden Measures; Annexes to Chapters; References
In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries. The study concludes that all current measures reviewed have at least some important shortcomings. Results based on these measures should therefore be interpreted with their limitations in mind, and judged with due caution when used to address policy questions.
Income tax -- OECD countries.
Tax incidence -- OECD countries.
Taxation -- OECD countries.

OECD Tax Policy Studies